Faculty of Business and Economics

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Monash University Handbook 2011 Undergraduate - Unit

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

FacultyFaculty of Business and Economics
OfferedClayton Second semester 2011 (Day)


The provision and use of management accounting information for strategy implementation, management planning, and control in organisations. The unit aims to provide an in-depth understanding of how performance management systems can be designed to support the strategy of an organisation. Issues related to the design, implementation and use of contemporary performance management systems and techniques are covered, as are behavioural aspects of management accounting systems.


The learning goals associated with this unit are to:

  1. explain how management accounting systems can be designed to support corporate, business and operational strategies
  2. critically evaluate strategic management accounting concepts, techniques, assumptions and arguments
  3. apply management accounting techniques to strategic business decisions
  4. describe the behavioural implications of performance measurement systems
  5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with strategic management accounting and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by AFC3141.


Within semester assessment: 40%
Examination (3 hours): 60%

Chief examiner(s)

Aldonio Ferreira

Contact hours

3 hours per week


AFC2130 or AFC2131


AFC3130, AFF3511